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  • Form No. 182 - Audit report under Section 48
  • Shweta Verma
  • img March 29, 2026

Form No. 182 - Audit report under Section 48

Form No. 182 is a prescribed audit report required to be furnished under Rule 290 and Section 48 read with paragraph 2 of Schedule IX of the Incometax Act, 2025. It is used for certifying the deduction claimed by an assessee engaged in the business of growing and manufacturing tea, coffee, or rubber in India.

https://www.incometaxindia.gov.in/documents/d/guest/form-182-faqs

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Shweta Verma

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